New Hampshire Revised Statutes
Title V - Taxation
Title 77-A - Business Profits Tax

Section 77-A:1 - Definitions. - [Paragraph XVIII-a effective January 1, 2022 unless 2019, 346:426-429 are...

Section 77-A:2 - Imposition of Tax. - Source. 1970, 5:1. 1971, 515:14. 1977, 593:1. 1993, 350:8, 9....

Section 77-A:2-b - Conditions for Employment of Only Water's Edge Combination. - Source. 1986, 153:4, eff. July 1, 1986.

Section 77-A:3 - Apportionment. - Source. 1970, 5:1. 1971, 515:3. 1973, 544:9. 1979, 446:2, 3....

Section 77-A:3-a - Expense Deductions. - Source. 2012, 279:10, eff. June 21, 2012. 2016, 295:4, eff....

Section 77-A:3-b - Adjustments; Internal Revenue Code Provisions. - Source. 2016, 295:2, eff. June 21, 2016. 2019, 346:205, eff....

Section 77-A:3-c - Clarification of Tax Treatment of Paycheck Protection Program (PPP) Loans. - Source. 2021, 74:1, eff. June 10, 2021.

Section 77-A:3-d - Treatment of Water and Sewerage Disposal Utilities. - Source. 2022, 12:4, eff. Apr. 11, 2022.

Section 77-A:4 - Additions and Deductions. - [Paragraph I repealed by 2021, 91:99, IV effective January 1,...

Section 77-A:4-a - Special Rule for "Safe Harbor" and Other Similar Leases. - Source. 1983, 318:4, eff. June 30, 1983.

Section 77-A:4-b - Special Rule for Exchanges of Like-Kind Property Under Internal Revenue Code Section 1031. - Source. 2010, 286:1, eff. July 8, 2010.

Section 77-A:5 - Credits. - Source. 1970, 5:1. 1971, 515:16. 1975, 439:35. 1983, 326:4; 469:99....

Section 77-A:5-b - Election and Reporting for Qualified Investment Companies. - Source. 1998, 163:6. 2004, 143:5, eff. May 24, 2004.

Section 77-A:5-c - Election and Reporting for Qualified Regenerative Manufacturing Companies. - Source. 2018, 157:6, eff. July 29, 2018.

Section 77-A:6 - Returns, Declarations, and Combined Reporting. - Source. 1970, 5:1. 1971, 515:6. 1973, 544:9; 579:1, 4, 5....

Section 77-A:7 - Payments Due With Returns and With Estimates. - Source. 1970, 5:1; 56:6. 1971, 515:8. 1973, 544:9. 1975, 439:34,...

Section 77-A:8 - Additional Returns. - Source. 1970, 5:1. 1971, 515:9. 1973, 544:9. 1975, 439:30. 1991,...

Section 77-A:9 - Extension of Time for Returns. - Source. 1970, 5:1. 1971, 515:10. 1973, 544:9. 1981, 445:10; 465:4....

Section 77-A:10 - Corrections. - Source. 1970, 5:1. 1973, 544:9. 1991, 163:20, eff. May 27,...

Section 77-A:11 - Taxpayer Records. - Source. 1970, 5:1. 1973, 528:21; 544:9, 11, VIII. 1991, 163:21....

Section 77-A:15 - Administration. - Source. 1970, 5:1; 57:2, 5. 1973, 544:9, 11. 1975, 439:34,...

Section 77-A:18 - Certifications for Dissolution, Withdrawal and Good Standing. - Source. 1970, 5:1. 1973, 544:9. 1989, 408:10. 1992, 255:2. 1993,...

Section 77-A:20-a - Distribution of Funds. - Source. 1999, 17:20. 2001, 158:20, eff. July 1, 2001.

Section 77-A:21 - Severability. - Source. 1981, 445:13, eff. July 1, 1981.

Section 77-A:23-b - Commission on Worldwide Combined Reporting for Unitary Businesses Under the Business Profits Tax. - Source. 2022, 12:2, eff. Apr. 11, 2022.